Rahul Goyal v. Commossioner Of Customs (Preventive)

$~88 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CUSAA 65/2024 RAHUL GOYAL .....Appellant Through:

Dr. Ashutosh, Mr. Akshay Anand, Mr. Tushar Anand, Advs.

versus COMMOSSIONER OF CUSTOMS (PREVENTIVE) .....Respondent Through:

Mr. Aditya Singla, SSC with Mr. Anand Pandy, Mr. Raghav Bakshi, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R

% 16.07.2024 The appellant seeks to impugn the order of the Customs Excise and Service Tax Appellate Tribunal [―CESTAT‖] dated 22 December 2023. The grievance essentially is in respect of confiscation of gold. As we go through the order impugned, we find that the principal question which was urged for the consideration of the CSETAT was that gold would not fall in the category of ―prohibited goods‖. That issue stands conclusively settled and answered against the assessee in light of the judgment rendered in Nidhi Kapoor vs. Principal Commissioner and Additional Secretary to the Government of India & Ors. [2023 SCC OnLine Del 5099].

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 20/07/2024 at 11:24:30

We, consequently, find no ground to interfere with the order of the CESTAT. The appeal fails and shall stand dismissed YASHWANT VARMA, J.

RAVINDER DUDEJA, J.

JULY 16, 2024/neha The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 20/07/2024 at 11:24:30